IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Номер UILC Тема Дата публикации
Номер 202504020 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/24/2025
Номер 202504019 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 01/24/2025
Номер 202504019 UILC 501.03-00 Тема Religious, Charitable, etc., Institutions and Community Chest Дата публикации 01/24/2025
Номер 202504019 UILC 501.03-30 Тема Organizational and Operational Tests Дата публикации 01/24/2025
Номер 202504019 UILC 501.35-00 Тема "Exclusively" Test Дата публикации 01/24/2025
Номер 202504018 UILC 6103.00-00 Тема Confidentiality and Disclosure of Returns and Return Information Дата публикации 01/24/2025
Номер 202504017 UILC 7852.00-00 Тема Other Applicable Rules Дата публикации 01/24/2025
Номер 202504016 UILC 9999.00-00 Тема Miscellaneous Issues Дата публикации 01/24/2025
Номер 202504015 UILC 6235B.00-00 Тема Period of Limitations on Making Adjustments Дата публикации 01/24/2025
Номер 202504014 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 01/24/2025
Номер 202504014 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 01/24/2025
Номер 202504014 UILC 501.33-00 Тема Private v. Public Interest Served Дата публикации 01/24/2025
Номер 202504013 UILC 9100.20-00 Тема Section 1502; Election to File Consolidated Return Дата публикации 01/24/2025
Номер 202504012 UILC 1400Z.02-00 Тема Special Rules for Capital Gains Invested in Opportunity Zones Дата публикации 01/24/2025
Номер 202504012 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/24/2025
Номер 202504011 UILC 2010.04-00 Тема Portability Election under 2010(c)(5)(A) Дата публикации 01/24/2025
Номер 202504011 UILC 9100.35-00 Тема Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) Дата публикации 01/24/2025
Номер 202504010 UILC 7701.00-00 Тема Definitions Дата публикации 01/24/2025
Номер 202504010 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/24/2025
Номер 202504009 UILC 7701.00-00 Тема Definitions Дата публикации 01/24/2025
Номер 202504009 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/24/2025
Номер 202504008 UILC 7701.00-00 Тема Definitions Дата публикации 01/24/2025
Номер 202504008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 01/24/2025
Номер 202504007 UILC 1001.00-00 Тема Determination of Amount of and Recognition of Gain or Loss Дата публикации 01/24/2025
Номер 202504007 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 01/24/2025